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Showing 911–920 of 1059 articles for “Art. 761 & 750 ter”
I. - In the interval between two general reviews, the rental values defined in I and II of article 1496 and article 1497, as well as those for commercial premises mentioned in article 1501 and those f…
…ng and, where applicable, for membership of an approved association are not taken into account in determining taxable income when they are borne by the State as a result of the tax reduction mentioned…
…ed on the dwellings mentioned in III of this article is not included as a deductible expense when determining the taxable profit of the legal entities mentioned in 1° to 5° of this I. II.-The amount o…
…cordance with Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009;7° ter Management companies established in another Member State of the European Union or party to the A…
…prudentiel et de résolution.III. - Withdrawal of authorisation takes effect on expiry of a period determined, as appropriate, by the European Central Bank or the Autorité de contrôle prudentiel et de…
…ed armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, within three years of the cessation of hostilities, of wounds r…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
…t également exonérés de l'impôt sous réserve des dispositions de l'article 208 A : 1° (Abrogé à compter du 1er janvier 1993) ; 1° bis-Les sociétés d'investissement qui sont régies par les articles L.…
…at makes it available to them free of charge, are eligible for an income tax credit in respect of interest on loans taken out with a financial institution in respect of this transaction, as defined in…
…ased on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax household designa…
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